Author name: Editorial Team

Section 35C of Income Tax Act 1961-Agricultural development allowance [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended […]

Section 35B of Income Tax Act 1961-Export markets development allowance [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as

Section 35AD of Income Tax Act 1961-Deduction in respect of expenditure on specified business (1) An assessee shall, if he

Section 35AC of Income Tax Act 1961-Expenditure on eligible projects or schemes (1) Where an assessee incurs any expenditure by

Section 35ABB of Income Tax Act 1961-Expenditure for obtaining licence to operate telecommunication services (1) In respect of any expenditure,

Section 35ABA of Income Tax Act 1961-Expenditure on know-how (1) In respect of any expenditure, being in the nature of